Journal Article
How should banks account for loan losses?
Benston, George J.; Wall, Larry D. (2005-10)
The agencies that regulate banks are involved in an ongoing debate about the appropriate way for banks and other lenders to account for default risk on loans. Accounting authorities are concerned with whether the accounting method meets the needs of general-purpose users of financial statements, particularly investors. In contrast, bank supervisors are concerned about banks being inadequately capitalized and possibly failing. ; To shed light on this debate, this article reviews the generally accepted accounting principles (GAAP) currently used, which are based on historic-cost values for ...
Economic Review , Volume 90 , Issue Q4 , Pages 19-38

Conference Paper
Market-value accounting: benefits, costs and incentives
Benston, George J. (1989)
Proceedings , Paper 255

Discussion Paper
Scale economies in banking: a restructuring and reassessment
Benston, George J.; Hanweck, Gerald A.; Humphrey, David B. (1981)
Research Papers in Banking and Financial Economics , Paper 53

Conference Paper
What should bank regulators do? Why should regulators do anything?
Benston, George J. (1996)
Proceedings , Paper 490

Report
Risks and failures in banking: overview, history, and evaluation
Benston, George J.; Kaufman, George G. (1986)
Staff Memoranda , Paper 86-1

Working Paper
Is the banking and payments system fragile?
Benston, George J.; Kaufman, George G. (1994)
Working Paper Series, Issues in Financial Regulation , Paper 94-28

Working Paper
Potential diversification and bank acquisition prices
Benston, George J.; Hunter, William C.; Wall, Larry D. (1990)
FRB Atlanta Working Paper , Paper 90-11

Discussion Paper
Economies of scale and scope in banking
Benston, George J.; Hanweck, Gerald A.; Berger, Allen N.; Humphrey, David B. (1983)
Research Papers in Banking and Financial Economics , Paper 64

Journal Article
Commentary on \\"On the importance of the plumber: the intersection of theory and practice in policymaking for federal financial institutions\\"
Benston, George J. (2006-07)
Review , Volume 88 , Issue Jul , Pages 273-280

Conference Paper
Market discipline: the role of uninsured depositors and other market participants
Benston, George J. (1993)
Conference Series ; [Proceedings] , Volume 37 , Pages 65-95